KARACHI: The Sindh Revenue Board (SRB) has updated the list of services under provincial sales tax where input tax credit / adjustment is not admissible. The notification is updated in notification issued last year in line with the announcement made in the provincial budget for fiscal year 2014/2015. Following are the services with tariff headings and rate of tax where input tax credit/adjustment are not admissible: 9805.3000: Services provided by Freight Forwarding Agents in respect of issuance of bills of lading or house bills of lading, 500 rupees per bill of lading or house bill of lading 9805.5100: Tour operators, 10 percent 9806.1000: Purchase or sale or hire of immoveable property, 10 percent 9806.2000: Property dealers, 10 percent 9806.3000: Car or automobile dealers, 10 percent 9807.0000 & 9814.3000: Services provided by Property Developers or Promoters for:- (a) development of purchased or leased land for conversion into residential or commercial plots; 100 rupees per square yard of land; and (b) construction of residential or commercial units, 50 rupees per square foot of constructed covered area 9810.0000, 9821.4000 & 9821.5000: Services provided by beauty parlors, beauty clinics, slimming clinics, body massage centers, pedicure centers, etc., 10 percent 9815.2000: Legal practitioners and consultants, five percent 9815.3000: Accountant and auditors five percent 9815.9000: Tax consultants, five percent 9818.1000: Services provided by security agency, 10 percent 9819.3000: Rent a car and automobile rental services, 10 percent 9819.9000: Cable TV operators, 10 percent 9822.1000: Fumigation services, 10 percent 9822.2000: Maintenance or cleaning services, 10 percent 9822.3000: Janitorial services, 10 percent 9823.0000: Franchise Services, 10 percent 9824.0000: Construction services, five percent on the condition that the persons providing construction services who do not elect to be governed by the Special Procedure, prescribed by the Board in relation to the application of the lower rate of tax as specified in this notification, shall not be entitled to the benefits of this notification. 9832.0000: Services provided or rendered by programme producers and production houses, 10 percent 9833.0000: Services provided or rendered by corporate law consultants, five percent 9834.0000: Services provided or rendered by fashion designers, 10 percent 9836.0000: Services provided or rendered by persons engaged in inter-city transportation or carriage of goods by road or through pipeline or conduit, 5 percent The SRB said that the notification would take effect from the July 01, 2013 in suppression of notifications No. SRB-3-4/2/2011 dated the August 24, 2011 and No. SRB-3-4/6/2013 dated the June 14, 2013.